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Form 1040—Line 6c 1. Do you have a child who meets the conditions to be your Line 6c—Dependents qualifying child? Yes. Go to Step 2. No. Go to Step 4 on page Dependents and Qualifying Child for Child 18. Tax Credit Follow the steps below to find out if a person qualifies as your Is Your Qualifying Child Your Step 2 dependent, qualifies you to take the child tax credit, or both. If you have more than four dependents, check the box to the left of line 6c Dependent? and attach a statement to your return with the information required in columns (1) through (4). 1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for Special rules may apply for people who had to relocate the definition of a U.S. national or U.S. resident alien. If the because of the Midwestern storms, tornadoes, or child was adopted, see Exception to citizen test on page 19.) flooding. For details, see Pub. 4492-B. TIP Yes. Continue No.  STOP You cannot claim this child as a dependent. Go to Form Do You Have a Qualifying Child? Step 1 1040, line 7. 2. Was the child married? Yes. See Married No. Continue  A qualifying child is a child who is your... person on page 19. Son, daughter, stepchild, foster child, brother, sister, 3. Could you, or your spouse if filing jointly, be claimed as a stepbrother, stepsister, or a descendant of any of them (for dependent on someone else’s 2009 tax return? See Steps 1, example, your grandchild, niece, or nephew) 2, and 4. Yes. You cannot No. You can claim this claim any dependents. child as a dependent. Com- AND Go to Form 1040, line plete Form 1040, line 6c, 7. columns (1) through (3) for was ... this child. Then, go to Step 3. Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly) or Does Your Qualifying Child Step 3 Under age 24 at the end of 2009, a student (see page 20), and Qualify You for the Child Tax younger than you (or your spouse, if filing jointly) Credit? or 1. Was the child under age 17 at the end of 2009? Any age and permanently and totally disabled (see page 19) Yes. Continue No.  STOP This child is not a qualify- ing child for the child tax AND credit. Go to Form 1040, line 7. Who did not provide over half of his or her own support for 2009 (see Pub. 501) 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception AND to citizen test on page 19.) Who is not filing a joint return for 2009 (or is filing a joint Yes. This child is a No. STOP return for 2009 only as a claim for refund) qualifying child for the This child is not a qualify- child tax credit. Check ing child for the child tax the box on Form 1040, credit. Go to Form 1040, line 6c, column (4). line 7. AND Who lived with you for more than half of 2009. If the child did not live with you for the required time, see Exception to time lived with you on page 19. If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2009, see Qualifying child of CAUTION ! more than one person on page 19. - 17 - Need more information or forms? See page 96.